Taxpayer is an Indiana business and retail merchant. As the result of an audit, the Indiana Department of Revenue ("Department") determined that Taxpayer had not collected and remitted the proper amount of sales tax for the years 2009, 2010, and 2011. The Department therefore issued proposed assessments for sales tax, penalty, and interest.
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Taxpayer protests a portion of the Department's proposed assessments of sales tax for the tax years 2009, 2010, and 2011. Taxpayer protests the Department's calculation of sales tax due for those years. Taxpayer, however, has provided no analysis or documentation to support the claim.
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The Department made its assessment based on the best information available, as provided by IC § 6-8.1-5-1(b). Taxpayer is a retail merchant making retail sales as defined by IC § 6-2.5-4-1, but Taxpayer did not keep adequate records available for the Department to review and determine the appropriate sales tax. The burden is on Taxpayer to prove the proposed assessments were wrong, as provided by IC § 6-8.1-5-1(c). Taxpayer has not met this burden.
